2025 (9) TMI 457

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....gar Vaghasiya for the petitioner and learned Assistant Government Pleader Ms. Shrunjal Shah for the respondent. 3. By this petition under Article 227 of the Constitution of India, the petitioner has prayed for the following reliefs: "A. YOUR LORDSHIPS, may be pleased to Admit and Allow this Special Civil Application; B. YOUR LORDSHIP may be pleased to issue a writ of certiorari and/or any other appropriate writ, order or direction quashing and setting aside the order dated 18.12.2024 passed with Reference No. ZD2412240539958 by the Deputy Commissioner, Gandhinagar; C. YOUR LORDSHIPS may be pleased to stay on the part of any enforcement or execution of order or direction of the order dated 18.12.2024 passed with....

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....r-Company on 16.03.2022. 4.3 It is the case of the petitioner that Shri Vinay Joshi was not working in the best interest of the Company and therefore, disputes cropped up between the Directors of the Company and he was removed from the position of Director of the Company. Thereafter, Managing Director of the Company Mr. Rahul Sharma had taken over the business and due to misdeeds of the erstwhile Director, business of the company could not be run successfully and GST returns were filed as 'NIL return'. 4.4 It was also not possible for the petitioner-Company to access the Email as well as any communication through SMS as the same were under control of the erstwhile Director and no information was provided to the petitioner-Company. ....

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....ts: "1. The Deponent submits that the GST Registration of the petitioner was obtained on 16.03.2022. That thereafter the petitioner was issued show cause notice dated 10.01.2023 for cancellation of the GST Registration. That subsequently via order dated 14.02.2023, the GST Registration was cancelled w.e.f. 01.01.2023, i.e. retrospectively. The Deponent submits that immediately thereafter the erstwhile director on behalf of the petitioner company preferred application for revocation of cancellation. On 15.02.2023, the show cause notice was issued in the aforementioned Application for revocation of cancellation and subsequently on 25.02.2023, the said application was rejected. That the said order dated 25.02.2023 was challenged befor....